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American remake of the French comedy 'Le Diner de Cons' by Francis Veber. Paul Rudd stars as Tim, an ambitious business executive on his way up the corporate ladder who is invited as an unofficial part of his promotion process to attend a private event held by the company's president. For this event, a so-called 'dinner for idiots', the employee who manages to bring the most stupid guest along to the dinner is rewarded with special perks. Tim is delighted when he (literally) runs into the perfect candidate for the role in the guise of insanely stupid IRS employee Barry (Steve Carell). But will Barry be enough of a schmuck to secure Tim's victory?